The ASEDG aims to provide small and medium enterprises (SMEs) across ASEAN with a streamlined and practical guide for environmental, social, and governance (ESG) reporting. It is specifically designed for SMEs operating in both global and local supply chains, helping them meet the information needs of stakeholders such as customers, financiers, and investors.
The disclosure guide consolidates various international ESG frameworks and local regulations from all ten ASEAN member states into a set of 38 priority disclosures. These are further classified into Basic, Intermediate, and Advanced categories to accommodate the varying levels of sustainability maturity among SMEs. While applicable across industries, the guide encourages SMEs to assess and report on disclosures most relevant to their operations.
The public consultation period for Version 1 is currently open and will close on 12 September 2025. The ACMF welcomes responses from a wide range of stakeholders, including financial institutions, corporate reporters, and investors.
Following the consultation, feedback will be reviewed and incorporated into ASEDG Version 2, which is expected to be launched at the ACMF International Conference in November 2025.
This initiative represents a significant step toward enhancing ESG transparency and fostering sustainable practices within ASEAN’s SME ecosystem.
